Q 298. How will the refunds arising out of earlier law be paid?

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Ans. The refund arising out of earlier law will be paid as per the earlier law and will be paid in cash (under CGST) or as per the provisions of the earlier law (under SGST) and will not be available as ITC (Section 156, 157 and 158 of MGL). [ As per FAQ on GST…

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